The widening net

1 May 2019

John Chaplin and Sam Moore provide guidance on the potential challenges faced by MNEs with international supply chains as a result of IR35 reform

In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working to all medium and large sized businesses in the private sector with effect from 6 April 2020.

The off-payroll working rules have been considered in previous editions of Tax Adviser. However, in summary, the legislation:

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About the author

John Chaplin

John Chaplin is an Associate Partner in in EY’s People Advisory Services team and advises clients in respect of all employee related matters. He leads the team advising clients in respect of contingent workers and has over 30 years of experience gained working both for HMRC and in the profession.

Sam Moore

Sam is a Director in the Financial Services Office employment tax team at EY. He advises a diverse portfolio of clients in the FS sector across all areas of employment tax risk, governance and cost management.